Analýza možností pořízení dlouhodobého majetku v různých ekonomických subjektech

Abstract

The thesis is focused on the methods of financing long-term assets in various economic entities. It deals with three ways of financing a car, namely operating leasing, credit and cash purchase and possible tax savings, which can be achieved in three different economic entities. Based on the economic analysis, the real costs (costs) of the given economic entity are compared to the car for the period of 36 months. Due to the awareness of not only the financial aspects of purchasing a car, the advantage of individual financing methods was also assessed by the method of pair evaluation. In its application, funding methods were also assessed using non-financial criteria - administrative complexity, car concern or limited mileage. The obtained results from economic analyzes and methods of pair evaluation served as a basis for the creation of proposals of the most suitable way of car financing for each economic entity separately.